Glossary entry (derived from question below)
Italian term or phrase:
competenza
English translation:
timing [matching] of recognition
Added to glossary by
Frances Leggett
Nov 25, 2009 11:40
14 yrs ago
18 viewers *
Italian term
competenza
Italian to English
Bus/Financial
Finance (general)
Per i conti “sopravvenienze passive” e “sopravvenienze attive” controllare la documentazione, la corretta contabilizzazione, l’inerenza e la competenza della rilevazione.
Per ogni ulteriore conto ritenuto di volta in volta significativo verificare gli importi, la documentazione, la corretta contabilizzazione, l’inerenza, la competenza del costo/ricavo.
Verificare gli importi, la documentazione, la corretta contabilizzazione, l’inerenza, la competenza delle Note di Credito.
Above are three examples where the word "competenza" is used. I am having trouble understanding the meaning in this context. I have had a good look at all entries in the KudoZ relating to this term, and I have an inkling that it could be "accruals", but as I'm not 100% sure I wanted to ask for confirmation and am happy to assign points! Can anyone help?
Per ogni ulteriore conto ritenuto di volta in volta significativo verificare gli importi, la documentazione, la corretta contabilizzazione, l’inerenza, la competenza del costo/ricavo.
Verificare gli importi, la documentazione, la corretta contabilizzazione, l’inerenza, la competenza delle Note di Credito.
Above are three examples where the word "competenza" is used. I am having trouble understanding the meaning in this context. I have had a good look at all entries in the KudoZ relating to this term, and I have an inkling that it could be "accruals", but as I'm not 100% sure I wanted to ask for confirmation and am happy to assign points! Can anyone help?
Proposed translations
(English)
5 +1 | timing [matching] of recognition |
DCypher (X)
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3 -1 | Commisssion |
Gad Kohenov
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Proposed translations
+1
19 mins
Selected
timing [matching] of recognition
While we are talking about accrual (as opposed to cash) accounting, the specific intent here is WHEN the item is recognised.
In the second paragraph, however, I would talk about matching...that is the "matching" of costs and revenues.
In the second paragraph, however, I would talk about matching...that is the "matching" of costs and revenues.
Note from asker:
So for the third would you say "the timing of Credit Notes" or something similar? |
4 KudoZ points awarded for this answer.
Comment: "Thanks. This made sense in all examples."
-1
19 mins
Commisssion
From the Hoepli:
5 spec al pl (= compenso) fee, commission, emolument, money
• competenza d’intermediazione procuration money; competenza di partecipazione participation fee; competenze bancarie bank commission (sing), bank charges
Commission is my try.
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Note added at 25 mins (2009-11-25 12:06:35 GMT)
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Bank commission/charges?
5 spec al pl (= compenso) fee, commission, emolument, money
• competenza d’intermediazione procuration money; competenza di partecipazione participation fee; competenze bancarie bank commission (sing), bank charges
Commission is my try.
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Note added at 25 mins (2009-11-25 12:06:35 GMT)
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Bank commission/charges?
Peer comment(s):
disagree |
James (Jim) Davis
: That is the wrong definition for this context.
14 mins
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